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Seòmar agus comataidhean

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Current session: 13 May 2021 to 13 February 2026
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Displaying 1513 contributions

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Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Joe FitzPatrick

I want to go back to some of Jamie Greene’s questions about the fiscal framework and the difference between the tax take and its financial benefit to Scotland. I think that Shona Riach mentioned the structural differences, one of which is the financial sector. Across the world, perhaps, but certainly in Europe, it is not unusual for financial jobs to coalesce around the capital city, because that is where the institutions are. I just want to probe that a little deeper. If we were to take London and its very overheated economy out of the fiscal framework calculations, what impact would that have?

It also seems to me that, when it comes to some of the other structural challenges that we have, one in-built challenge is that jobs in London have a London weighting, which means that someone doing exactly the same job in the civil service in London gets paid more. How can we ever overcome that, given that it is built in?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Joe FitzPatrick

Are you confident that the tools and the relationships that you currently have provide robust answers with regard to the risks of behavioural change?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Joe FitzPatrick

So, there is currently no timescale. Is the issue of VAT assignment likely to be rolled into the fiscal framework discussions?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Joe FitzPatrick

Thank you, convener. I want to touch on an area that we did not manage to cover at the previous meeting. The archive house project was started in 2021 and a decision was taken in June 2024 to end it. It would be good to hear how much has already been spent and how much more will need to be spent before the lease break in 2029.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Joe FitzPatrick

So, work is still being done on what the building could be used for going forward. You have made a compelling case that a sum that was significantly more than expected would have had to be spent to bring the project to fruition. What was the governance and transparency around making that decision?

One of the things that we are concerned about is what happens with these significant decisions. However much money was saved, you are telling us that circa £3 million has been spent and it is not recoverable. There is a need for transparency around that, so I would be grateful for any thoughts on that.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Joe FitzPatrick

I appreciate that it was before your time, Ms Riach—and before yours, Sir Mark—but it seems that the board was prepared to make that decision without a business case. Is the board entirely new, or are some of the board members from that time still there? What is the ratio of former members to new members?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Joe FitzPatrick

New since 2024, is what I mean.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Joe FitzPatrick

My last question is about VAT assignment. Where is that sitting? There is great concern about the fact that that process is not moving at any pace. Where do you think we are with that?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Joe FitzPatrick

My next question is for Kenneth Hogg or Shona Riach. Was the Scottish Government aware of the decision making around that issue and of the business case?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Joe FitzPatrick

What action did the Scottish Government take? Were you aware that that big decision had been taken by the executive team without the agreement of the board?